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小呀小田螺 · 2021年05月18日

没明白为什么这里的物价上涨率是200/165

NO.PZ2018111303000104

问题如下:

PZ Co. is a multinational corporation that complies with IFRS and uses RMB as presentation currency. PZ has a subsidiary H&L, which is located in the US and uses US dollar (USD) as functional currency. H&L’s revenue for 2017 is USD90 million.

The amount that PZ Co. should include in its 31 December 2017 revenue from H&L is closest to:

选项:

A.

RMB6.3 million.

B.

RMB7.2 million.

C.

RMB8.0 million.

解释:

A is correct.

H&L公司经营所在地经历了恶性通货膨胀,PZ公司遵循IFRS,应该先restate H&L公司的revenue,然后再用current exchange rate转换为RMB之后合并报表。

USD90million×(200/165) =USD109.1million

USD 109.1 million/17.3=RMB6.3million

没明白为什么这里的物价上涨率是200/165. 165题目中已经写了是2017的average CPI。

且题目给了17.12.31以及16.12.31的CPI,为什么不能用 (200-130)/130来算呢?

已经不知道怎么理解130,200,165这三个CPI的含义了。。。

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年05月18日

嗨,爱思考的PZer你好:


revenue都是用average price 来计算的,用期末的price index/average 扩大后再用current rate去换算。

这三个数字是price index用于调整在hyperinflation 下的物价指数。

如果同学还没有概念的话,务必好好看下基础班讲义195页-196页的例题(非常重要,切记!)



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